I have created a client administrator role which is essentially an Editor with ability to add/remove users. The article "Editor can create any new user except administrator" was excellent in helping keep my new client admin role from editing or creating a True admin user.

However what would be ideal is to hide administrators from client admins when they are viewing users. I want them to "believe" that they are the admin of their site but I do not want them to be able to even view my role/user--essentially hiding the "administrator" role from them when they are in the "Users" panel.

That only hides the first user added (which is almost always the admin) ... but if the administrator has an ID other than 1 you'll have to change the query appropriately. It will also only hide 1 administrator, not all administrators.
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EAMann♦Feb 28 '11 at 19:50

I could actually only get this to work on version 3.1. Same code on any older versions doesn't seem to do the trick (3.04 even).
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CarlosFeb 28 '11 at 23:22

@EAMann - True, I was being convenient. If someone needs more I'll look into it.
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MikeSchinkelMar 1 '11 at 3:33

@Carlos - Do you need v3.0.x, or is v3.1 okay?
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MikeSchinkelMar 1 '11 at 3:33

@Mike—wow, yes if you would be willing to help me out with that it would be wonderful. I have been hacking away to no avail. For my purposes Admin ID 1 works just fine. I really appreciate it.
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CarlosMar 1 '11 at 7:20

Just FYI For anyone in the future that's not very proficient at SQL such as myself, if you want to show all users that aren't administrators (Editors, Authors, Subscribers etc.) but still hide administrators, you could change this line: AND {$wpdb->usermeta}.meta_value = 0 and instead make the meta value < 10 like so: AND {$wpdb->usermeta}.meta_value < 10) which will show all users and hide all administrators from all users no matter what their level is.
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Howdy_McGeeAug 19 '13 at 14:26

Howdy_McGee's answer works well. I used in conjunction with members plugin to elevate editors to add users and edit menus but not mess with other admin tasks, giving them a lot of control over the site but making it very hard for them to break it.